2018 (11) TMI 1623

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....R (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mrs. Mauna Bhatt, learned senior standing counsel for the appellant and Mr. Vijay Ranjan, learned advocate for the respondent. 2. It is an admitted position between the parties that the tax effect involved in this appeal is less than Rs. 50,00,000/-. Under the circumstances, in the light of the Circular No.3/2018 dated 11th July, 2018 issu....